Verifactu and E-Invoicing: The Real Timeline and What to Do Now

If you’re self-employed or handle the books for a small business, you’ve probably heard of Verifactu and mandatory business-to-business e-invoicing — and likely mixed them up at some point. They’re two separate obligations, born from two different laws, that are converging on your day-to-day invoicing, and both have been officially delayed more than once since they were approved. Here’s a clear rundown of what each one actually is, what timeline to keep in mind, and what you can do right now to avoid falling behind.

Verifactu and B2B e-invoicing: not the same thing

Verifactu comes from the Anti-Fraud Law (Ley 11/2021) and its implementing regulation (RD 1007/2023). Its goal is to shut down “dual-use software” that lets businesses hide sales: it requires invoicing systems (SIF) to generate chained, tamper-proof records for every invoice, complete with a digital fingerprint and QR code. There are two ways to comply: the Verifactu mode proper, which sends each invoice to the Tax Agency the moment it’s issued (and in exchange frees you from certain other formal obligations), and the non-Verifactu mode, where the software meets the same technical integrity requirements but doesn’t transmit anything in real time — instead, you’re required to keep those records and be able to produce them if the Tax Agency asks. This affects virtually any self-employed professional or business that issues invoices through software (with the exception of those already under the SII, the immediate VAT information system, which has its own channel).

Mandatory e-invoicing between businesses and freelancers is a different animal altogether: it stems from the Crea y Crece Law (Ley 18/2022) and aims to cut down on late payments by requiring B2B transactions to be invoiced in a structured electronic format, through platforms that track invoice status (accepted, paid, rejected). Its final implementing regulation has moved more slowly than Verifactu’s, and its actual entry into force depends on that regulation being approved and published — which is what will set the exact deadlines based on each company’s revenue.

The timeline: what we know, and what not to treat as final

Verifactu’s regulation laid out a staggered rollout by taxpayer type: first companies subject to Corporate Income Tax, then, somewhat later, the self-employed, property-owning communities, and other entities. That timeline has already slipped more than once compared to the dates floated back in 2023 and 2024, so if you see a specific date quoted somewhere, it’s worth double-checking it against the Tax Agency’s website or with your advisor before relying on it — in this area, the only thing that’s “real” is whatever’s published in the official gazette (BOE) at any given moment, not what was circulating months ago. What has stayed consistent is the underlying logic: the bigger the company, the sooner it’s affected, and software providers are required to have their products certified and ready before it’s your turn to use them. Something similar is expected for B2B e-invoicing: a longer transition period for small businesses and the self-employed than for large companies, but the exact deadlines depend on the still-pending regulation.

What to do now, whether or not you have an exact date yet

You don’t need to wait for the final gazette notice to get ahead of this. First, check what invoicing software you’re using and ask your provider whether it already has — or when it will have — a Verifactu-certified version; if you’re still invoicing through spreadsheets or homemade templates, now is the time to move to approved software. Second, if you work with an accountant or advisory firm, confirm who’s responsible for the traceability of the invoicing records: that obligation falls on the issuer, not the client receiving the invoice. Third, start getting used to the QR code and the “Invoice verifiable at the AEAT website” notice that will appear on your invoices, since they’ll soon be a standard feature of any Spanish invoice. And fourth, if your business already issues a high volume of B2B invoices, keep an eye on which clients or e-invoicing platforms you’ll need to integrate with, since that technical adaptation usually takes longer than expected.

At Zythos Business we track every regulatory change around Verifactu and e-invoicing closely, so we can give our clients enough notice — no last-minute surprises. If you’re self-employed or run a small business and want to know exactly when this applies to you, which software fits your business, and how to get everything ready without duplicating work, we can review your specific situation and map out a clear plan.